The following Environment guidance note Produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:
Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements depends on:
the size and nature of the organisation
whether it is a UK company
the amount of energy the organisation consumes
Even where a company is not required to report on its GHG emissions, chapter 2 of the Environmental reporting guidelines, including streamlined energy and carbon reporting guidance (the Guidelines) recommends that companies report on their emissions voluntarily. For voluntary GHG reporting information see Practice Note: Voluntary greenhouse gas reporting.
As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an implementation period, during which it continues to be subject to EU law. This has an impact on this content.
For further guidance, see Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources.
From 1 October 2013, the directors of a quoted company must report the company’s annual GHG emissions in the directors’ report.
The Climate Change Act 2008, s 85 required the Secretary of State to make regulations under section 416(4) of the Companies Act 2006 (CA 2006) requiring the directors' report to
**excludes LexisPSL Practice Compliance, Practice Management and Risk and Compliance. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
Take a free trial
0330 161 1234